Description Items A. Occurs when the contract rate is less than the market rate. B. Equals par value minus any unamortized discount or plus any unamortized premium. C. Is unregistered; interest is paid to whoever possesses them. D. Maintains a separate asset account from which bondholders are paid at maturity. E. Pledges specific assets of the issuer as collateral. F. Can be exchanged for shares of the issuer's stock. G. Issuer may retire it at a stated dollar amount before maturity. H. Backed by the issuer's general credit standing.

Oakmont company has an opportunity to manufacture and sell a new product for a four-year period. the company’s discount rate is 18%. after careful study, oakmont estimated the following costs and revenues for the new product: cost of equipment needed $ 230,000 working capital needed $ 84,000 overhaul of the equipment in year two $ 9,000 salvage value of the equipment in four years $ 12,000 annual revenues and costs: sales revenues $ 400,000 variable expenses $ 195,000 fixed out-of-pocket operating costs $ 85,000 when the project concludes in four years the working capital will be released for investment elsewhere within the company. click here to view exhibit 12b-1 and exhibit 12b-2, to determine the appropriate discount factor(s) using tables.